Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

that incentives to voluntarily adopt IFRS did not unambiguously dominate accounting standards in determining earnings …

This study examines the relationship between use of international accounting standards and companies’ source of finance … source of finance) are more likely to change their type of accounting system from one focused on information for creditors …

This study investigates the effects of adopting International Accounting Standards (IAS) on financial statements and … compare accounting numbers reported under German accounting rules (HGB) with those under IAS for the same set of firm …. While HGB is stakeholder-oriented and commonly viewed as a historical cost accounting model that emphasizes income smoothing …

International Accounting Standards (IAS). Market observers, researchers, and regulators have argued that financial statements …

changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the … accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in …

The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …